| BLM14005 | Commercial substantive and net investment in lease |
| BLM14010 | Gross earnings (general) |
| BLM14015 | Gross earnings under SSAP 21 |
| BLM14020 | Net cash investment |
| BLM14025 | Gross earnings under IAS17 |
| BLM14030 | Net investment |
| BLM14035 | Difference in income recognition between UK GAAP and IFRS |
| BLM14040 | ‘Interest’ recognition example |
| BLM14045 | Accounting example |
